Welcome to the Adviser Education Hub

This Hub has been designed for investment professionals only.
To get started, please confirm that you are an investment professional.

Back to homepageI am an investment professional

Disclaimer

By clicking below, you confirm that you are an investment professional authorised by the FCA. Once you confirm, you will be able to access the Hub. If you do not meet these criteria, please return to our main website.

Back to homepageI agree
Sort
HomeAll resourcesCPD coursesProductsGuidesHear from the expertsWebinarsPlanning scenariosVideosEvents

Planning Scenarios

Adviser Education Hub
/
All resources
/
Planning scenarios
Filter
Topic
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Gifting of assets and failed Chargeable Lifetime Transfers (CLTs)

Understand tax positions of gifted assets alongside the timing of CLTs.

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Two year qualifying holding period and Spousal Exemption

Understand the role Spousal Exemption can play in the assets qualifying for Business Relief.

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Gifting of assets and failed Potentially Exempt Transfers (PETs)

Understand how careful timing of lifetime gifts is required to ensure all relevant tax implications are considered.

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Maximising entitlement to other Inheritance Tax (IHT) reliefs and exemptions: Interaction with the Residence Nil Rate Band (RNRB)

Understand the interaction of Business Relief assets with the RNRB. Understand the importance of timing in succession planning.

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Two year qualifying holding period and the replacement of a Business Relief (BR) asset

Understand the importance of timing in the replacement of Business Relief (BR).

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Implications of holdings qualifying for Business Relief (BR) assets

Understand the implications of holding Business Relief Qualifying assets for two years and its impact on Inheritance Tax liability.

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Business Relief (BR) asset and gifting

Understanding Potentially Exempt Transfers (PETs) and their integration with Business Relief assets.

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
Planning scenario
Tax
Business Relief
Inheritance Tax

Two year qualifying holding period and successive transfers

Understand how exemptions such as Successive Transfers and Quick Succession Relief can interact with Business Relief.

ViewDownload
Read moreDownload
CPD Certification
10 min read
CPD Resource
No Resources Found

Sorry! We couldn't find any resources that match the filters you've selected. Try selecting different filters to find what you're looking for.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

We’re dedicated to helping financial professionals develop their knowledge and expertise

Downing have a team of dedicated specialists that work with advisers to allow them to provide the best products and services for their client.

Speak to an expert

Complete the form below and one of our experts will contact you shortly to learn more about your specific requirements.

man checking laptop